Lionhead Technology Development Co (SHSE:600539) Current Ratio: 3.92 (As of Mar. 2026) — 27% Below Median

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SHSE:600539 Lionhead Technology Development Co Ltd SHSE:600539
40 GF Score
Price ¥15.19
GF Value ¥5.87
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lionhead Technology Development Co Current Ratio?

Lionhead Technology Development Co SHSE:600539 -10.01% 40 Current Ratio is 3.92 as of Mar. 2026, which is 27% below its 10-year median of 5.34. GuruFocus rates SHSE:600539 with a GF Score™ of 40/100 and a GF Value™ of ¥5.87 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 409 Building Materials companies, Lionhead Technology Development Co ranks better than 86.31% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Lionhead Technology Development Co's current ratio for the quarter that ended in Mar. 2026 was 3.92.

Lionhead Technology Development Co has a current ratio of 3.92. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for Lionhead Technology Development Co's Current Ratio or its related term are showing as below:

SHSE:600539' s Current Ratio Range Over the Past 10 Years
Min: 0.51   Med: 5.34   Max: 29.83
Current: 3.92

During the past 13 years, Lionhead Technology Development Co's highest Current Ratio was 29.83. The lowest was 0.51. And the median was 5.34.

SHSE:600539's Current Ratio is ranked better than
86.31% of 409 companies
in the Building Materials industry
Industry Median: 1.52 vs SHSE:600539: 3.92

Lionhead Technology Development Co  (SHSE:600539) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Lionhead Technology Development Co Current Ratio Related Terms


Lionhead Technology Development Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Lionhead Technology Development Co's Current Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Lionhead Technology Development Co Current Ratio Chart

Lionhead Technology Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.41 5.27 3.96 4.52 3.60

Lionhead Technology Development Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3.74 4.53 3.73 3.60 3.92

SHSE:600539 vs CRH, VMC, MLM: Current Ratio Comparison

For the Building Materials subindustry, Lionhead Technology Development Co's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Lionhead Technology Development Co Current Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Lionhead Technology Development Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Lionhead Technology Development Co's Current Ratio falls into.


SHSE:600539
40GF Score
Lionhead Technology Development Co Ltd SHSE:600539
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lionhead Technology Development Co Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Lionhead Technology Development Co's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=398.993/110.841
=3.60

Lionhead Technology Development Co's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=391.854/99.974
=3.92

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 3.92 mean?
Lionhead Technology Development Co (SHSE:600539) has a Current Ratio of 3.92 as of Mar. 2026. This is 27% below median its historical median of 5.34. Over the past decade, Lionhead Technology Development Co's Current Ratio has ranged from 0.51 to 29.83. According to the industry distribution chart, Lionhead Technology Development Co ranks #56 out of 409 companies in the Building Materials industry, placing it in the top 13.7%.
Is Lionhead Technology Development Co's Current Ratio too high?
Lionhead Technology Development Co's current Current Ratio of 3.92 is 27% below median its 10-year median of 5.34. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 29.83. The Building Materials industry median Current Ratio is 1.52. Lionhead Technology Development Co's value of 3.92 is 157.9% above this industry median. Based on the distribution chart, Lionhead Technology Development Co ranks #56 out of 409 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Lionhead Technology Development Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lionhead Technology Development Co's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lionhead Technology Development Co ranks #56 out of 409 companies for Current Ratio. This places Lionhead Technology Development Co in the top 14% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.52. Lionhead Technology Development Co's value of 3.92 is 157.9% above this benchmark. Historically, Lionhead Technology Development Co's own Current Ratio has ranged from 0.51 to 29.83 over the past decade. While the company's 10-year median is 5.34 vs. the industry median of 1.52, Lionhead Technology Development Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Building Materials company?
The median Current Ratio among Building Materials companies is 1.52, based on 409 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lionhead Technology Development Co's current Current Ratio of 3.92 is 157.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lionhead Technology Development Co's current Current Ratio is 3.92, which is 27% below median its own 10-year median of 5.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lionhead Technology Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lionhead Technology Development Co (SHSE:600539) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.87, compared to a current price of ¥15.19 — trading 158.8% above its estimated fair value. The current Current Ratio is 3.92, which is 27% below median its 10-year median of 5.34 and 157.9% above the Building Materials industry median of 1.52. Lionhead Technology Development Co's overall GF Score™ is 40/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Lionhead Technology Development Co (SHSE:600539), the current Current Ratio is 3.92 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Lionhead Technology Development Co (SHSE:600539) Overvalued in 2026?

Based on GuruFocus' analysis, Lionhead Technology Development Co stock appears to be overvalued. The current stock price of ¥15.19 is trading 158.8% above its estimated GF Value™ of ¥5.87. GuruFocus considers Lionhead Technology Development Co to be Significantly Overvalued.

Key valuation signals for SHSE:600539:

  • Current Ratio: 3.92 (27% below median its 10-year median of 5.34)
  • GF Value™: ¥5.87 vs. price of ¥15.19 (158.8% above fair value)
  • GF Score™: 40/100 with 4 warning signs
  • Industry Position: 157.9% above the Building Materials median (#56 of 409)

No single metric tells the full story. See the SHSE:600539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lionhead Technology Development Co Business Description

Address No. 51, Binhe West Road, Xinghua Street, No. 0201, 1st-2nd Floor, Building 3, Wanberin District, Shanxi Province, Taiyuan, CHN, 030027
Lionhead Technology Development Co Ltd is engaged in the e-commerce business. E-commerce distribution business refers to obtaining authorization from brand companies or their authorized agents in some or all channels in the field of e-commerce, and the company purchases products from brand companies, opens stores on third-party e-commerce platforms under its own name within the scope of authorization, and sells to end consumers, or sells to third-party e-commerce platforms such as JD.com, Tmall Supermarket, and other distributors.
40GF Score

Get the complete analysis for SHSE:600539

Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

¥15.19
Price
¥5.87
GF Value